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					 Comparisons of the Proposed Accounting Curriculum and the Current Accounting Curriculum

  Current Associate in Science in Accounting degree Program Description and Competencies,
                                     effective Fall 2000

The Accounting program is a career-laddered, competency-based program that utilizes an
integrated systems approach to learning about accounting information systems (AIS). Upon
satisfactory completion of 60 credits, the student earns an Associate in Science degree.
Graduates are prepared to perform at the paraprofessional level in public accounting; act (in a
supervised environment) as a full charge bookkeeper or tax preparer; or independently
administer an AIS subsystem, such as Accounts Receivable, Accounts Payable, Inventory, Fixed
Assets, Payroll, etc.

A combination of accounting, information technology, and general business classes makes up the
program. The focus of the program is on the use of accounting information systems as a
management tool. Students gain a perspective as to the role of the AIS as a component of a
complete management information system, as well as gaining the tools and techniques necessary
to maintain the AIS at a highly effective level of functioning.

Paid and unpaid accounting internship positions help students acquire practical workplace skills.
Maintenance of student portfolios of accomplishments and an active graduate placement
program help students gain jobs at their highest effective functional level.

Upon successful completion of the Associate in Science degree in Accounting, the student
should be able to:
…Explain the objectives of an AIS in a small- to medium-size business.
…Demonstrate an understanding of the relationship between computer software, manual work
  flow, and internal control systems in an effective AIS.
…Perform the work required to complete the accounting cycle in computer and manual
  accounting information systems, including analysis and entry of transactions, preparation of
  trial balances and adjusting entries, and preparation of general-purpose and special-purpose
  financial statements.
…Demonstrate proficiency in the use of basic accounting AIS tools such as Windows 98/NT,
  Excel, Word, PowerPoint, QuickBooks, FTP, email, and Netscape Communicator
  and/or Internet Explorer.
…Document selected component of an accounting information system, analyze management
  information needs, formulate recommended system modifications, and communicate findings
  and recommendations in written or oral form.
…Select and set up an integrated midrange accounting solution (such as MAS90 or Great
  Plains), including chart of accounts definition, general ledger interface specifications,
  transaction coding design, supporting documents design and conversion from predecessor
  system.
…Indicate the tax ramifications of various common business transactions, perform basic tax
  research, and use a computer tax preparation program to prepare non-complex business
  income tax returns.
…Manage accounting work in a distributed workplace environment.

                                     ACC AS COMP, Page 1
…Demonstrate effective communication skills, both orally and in writing.
…Demonstrate sound ethics, work effectively as a member of a team, and perform efficiently at
 the paraprofessional level.
…Demonstrate understanding of at least one non-accounting functional business area, such as
 Information Technology, Networks, E-Commerce, Human Relations, Management, or
 Marketing.




                                   ACC AS COMP, Page 2
  Current Associate in Science in Accounting Degree Program curriculum, effective Fall 2000

A.S. DEGREE CURRICULUM,                                                    *=Suggested           Grade
ACCOUNTING                                                                 Semester              Receiv
                                                                                                   ed
Course          Title                                                      Cr   1   2    3   4
General Education Requirements (18 credits)
ENG 160       Business and Technical Writing                               3    *
BUS 100       Using Mathematics to Solve Business Problems                 3        *
AS/AH         A.S Arts & Humanities Elective (100 level or higher)         3             *
AS/NS         A.S. Natural Science Elective (100 level or higher)          3                 *
AS/SS         A.S. Social Science Elective (100 level or higher)           3        *
Elective      Communication Elective: SP 151 or SP 251 or SP 145           3    *
Business Requirements (9 credits)
BUS 120       Introduction to Business                                     3    *
(or ENT
140)
ITS 101(or    Introduction to Data Processing with Applications            3    *
ICS 101)
Blaw 200      Legal Environment of Business                                3                 *
Accounting Core (27 credits)
ACC 201       Introduction to Financial Accounting                         3    *
ACC 202       Introduction to Managerial Accounting                        3        *
ACC 132       Payroll and Hawaii General Excise Taxes                      3        *
ACC 133       Business Income Taxes                                        3             *
ACC 150       AIS Tools – QuickBooks                                      3        *
ACC 155       AIS Tools – Excel                                           3             *
ACC 221       Intermediate Accounting                                      3                 *
ACC 250       Topics in Application of AIS Tools – Midrange Solutions      3             *
              I
ACC 251       Topics in Application of AIS Tools – Midrange Solutions      3                 *
              II
Bus Elec      Business Elective – Choose 1 from the list below             3             *
Bus Elec      Business Elective – Choose 1 from the list below             3                 *
Business Electives (6 credits) – Choose a total of 2 from the following:
ACC 193V Cooperative Education                                             3
ACC 134       Individual Income Taxes                                      3
ACC 293       Accounting Internship                                        3
BUS 191V      Topics in Business                                           3
BUS 220       Business Seminar                                             3
BUS 291V      Topics in Business                                           3
ITS 104       Introduction to Networking                                   3
ITS 113       Database Fundamentals – Access                              3
MKT 120       Principles of Marketing                                      3
MKT 120       Principles of Retailing                                      3
MKT 150       Principles of Personal Selling                               3
MKT 180       Introduction to Electronic Commerce (E-Commerce)             3
MGT 118       Introduction to Supervision                                  3
MGT 122       Human Relations in Business                                  3
ECON 120 Introduction to Economics                                         3
ECON 130 Principles of Economics (Microeconomics)                          3
ECON 131 Principles of Economics (Macroeconomics)                          3


                                           ACC AS COMP, Page 3
The issuance of an A.S. degree requires that the student must earn a grade point ratio (G.P.R.) of 2.0 or higher for
all courses applicable toward the degree.

Please note: A grade of “C” or higher in all accounting courses is required for the A.S. degree. Lists of A.S. elective
courses (KCC AS/AH, AS/NS and AS/SS) are in the “Degree and Certificate Programs” section.




                                             ACC AS COMP, Page 4
    Proposed Associate in Science in Accounting Degree Program Description and Learning
                           Outcomes, to become effective Fall 2007

The Accounting Program at Kapi'olani Community College prepares students for
paraprofessional accounting positions in small business, public accounting, private industry,
nonprofits and governmental organizations. Students get practical, hands-on experience
practicing workplace-relevant skills and techniques.

As a capstone to the accounting degree, a specially designed class allows students to gain actual
job experience while earning credits towards graduation. Other courses provide students with
hands-on experience through workplace-relevant simulations that accurately model the demands
of the workplace.

Upon successful completion of the Associate in Science in Accounting degree, the student
should be able to:

     Compile and prepare accurate and timely financial information for analysis and legal
      requirements.
   Perform accounting and reporting functions using an accounting information system Perform          Formatted: Pattern: Clear
      accounting and reporting functions using an accounting information system.
    Practice within the professional/ethical/legal parameters of the business environment.
    Should these be two separate SLOs??? Demonstrate interpersonal and professional                   Formatted: Pattern: Clear
      communication skills in person and online
    W; work collaboratively to achieve (team or) organizational goals.                                Formatted: Bullets and Numbering

    Develop, manage, query and/or track data to make informed business decisions.
   ???Take advantage of personal and professional opportunities to maximize growth within             Formatted: Pattern: Clear
      the business field (industry).
    Use traditional and emerging technologies to improve quality of business solutions and
      increase productivity.
    Recognize and adapt to the local/global organization and culture.
    Demonstrate problem solving skills and strategies.


Proposed Associate in Science in Accounting Degree Program Curriculum, to become effective
                                         Fall 2007
                                                                        *=Suggested Semester
ASSOCIATE IN SCIENCE CURRICULUM,
ACCOUNTING (60 CREDITS)Associate in Science in Accounting
Degree
Course           Title                                                  Cr        1        2   3   4
General Education Requirements (9 credits)
AS/AH            A.S Arts & Humanities Elective - Recommended SP         3                 *
                 151-Personal and Public Speech, or SP 251-Principles
                 of Effective Public Speaking
AS/NS            A.S. Natural Science Elective (100 level or higher)     3                         *



                                         ACC AS COMP, Page 5
AS/SS            A.S. Social Science Elective - Recommended ECON        3            *
                 120-Introduction to Economics, or ECON 130 -
                 Principles of Economics (Microeconomics)
Business Requirements (18 credits)
BUS 100, or      Using Mathematics to Solve Business Problems, or       3            *
BUS 250, or      Applied Math in Business, or Fundamentals of
MATH 103, or College Algebra, or higher
higher
BUS 120          Introduction to Business                               3    *
Blaw BLAW        Legal Environment of Business                          3            *
200
eBUS 101         Introduction to eBusiness                              3    *
ENG 160, or      Business and Technical Writing, or Business and        3        *
ENG 209, or      Managerial Writing, or Composition I, or Expository
ENG 100, or      Writing: Guided Approach
ESL 100
ICS 101, or      Tools for the Information Age, or Computing Literacy   3    *
ICS 100          and Applications
Accounting Core (30 credits)
ACC 201          Financial Accounting                                   3    *
ACC 202          Managerial Accounting                                  3        *
ACC 132          Payroll and Hawaii General Excise Taxes                3    *
ACC 134          Individual Income Taxes                                3        *
ACC 137          Business Income Taxes                                  3            *
ACC 150          QuickBooks for Hawaii Businesses                      3        *
ACC 155          Advanced Excel for Businesses                         3            *
ACC 293V         Accounting Internship                                  3                *
ACC 231          Professional Skills - Capstone                         3                *
ACC 251          Topics in Accounting Applications - Midrange           3                *
                 Solutions
Business Electives (3 credits) – Choose 3 CREDITS from the following    3                *
(may not also be used to satisfy AS Core or Business Core
requirements):
                 ANY BUS course numbered 100 or higher
                 ANY eBUS course numbered 100 or higher
                 ANY ENT course numbered 100 or higher (except
                 ENT 150)
                 ANY ITS course numbered 100 or higher
                 ANY ICS course numbered 100 or higher
                 ANY MGT course numbered 100 or higher
                 ANY MKT course numbered 100 or higher
ECON 120         Introduction to Economics
ECON 130         Principles of Economics (Microeconomics)
ECON 131         Principles of Economics (Macroeconomics)
Total Credits                                                           60



                                        ACC AS COMP, Page 6
The issuance of an A.S. degree requires that the student must earn a grade point ratio (G.P.R.) of 2.0 or higher for
all courses applicable toward the degree.


Please note: A grade of “C” or higher in all accounting courses is required for the A.S. degree. Lists of A.S. elective
courses (KCC AS/AH, AS/NS and AS/SS) are in the “Degree and Certificate Programs” section.




                                             ACC AS COMP, Page 7

				
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